内部控制标准 meaning in Chinese
internal control standard
Examples
- This essay focuses on chinese companies which are going for overseas ipo and how they can establish an internal control system according to international practice
摘要本文主要探讨准备在海外上市的中国企业要加入到国际市场的竞争中，应该如何按照国际上通行的内部控制标准来建立内部控制体系。 - Based on the coso report , this essay analyzes the current situation of internal control for chinese companies at this stage , and proposes advices to perfect the system in the process of establishment
以coso报告作为内控标准来分析我国现阶段企业内控管理的基本状况，并进一步就国内企业应如何按照国际上通行的内部控制标准来建立完善而有效的内部控制体系提出了一些应对措施和建议。 - Chapter five , as a counter - measure perfecting the corporation internal control system , the formulation of a standard system and the compulsory audit of internal control is suggested so as to solve the problems of internal control system in chinese corporation businesses
第五章：针对我国公司制企业内部控制存在问题建议应尽快建立内部控制标准体系并对公司内部控制进行强制性审计作为完善公司内部控制的对策措施。 - And then , after the analysis of strengthening the internal control system in chinese corporation businesses , the article expounds the internal control from the angles of business administration . because of the double - arrangement of internal control in chinese businesses , thus is . the internal control with both the owner ( stockholder ) and the manager as the mainbody , and of the fact that the internal control is usually manipulated by the manager in practice , the internal control of the first arran gement should be externally manifesped so as to achieve the special control effect with the aid of external control procedure . meanwhile . the optimization of capital structure should be paid attention in the internal control of corporations due to the close relationship between the internal control and the capital market . finally , the thesis suggests that the corporation internal control make the whole and the single design based on the frame of the internal control system , proposes the feasible counter - measure perfecting the internal control of corporation business consists of the standard system of internal control formulated by the government department and the compulsory internal control audit
在此基础之上，针对我国公司制企业加强内部控制的必要性分析，从公司治理的角度阐释企业内部控制，由于我国公司制企业内部控制具有双层性，即以所有者(股东)为主体的内部控制和以经营者为主体的内部控制，且实践中内部控制为经营者所操纵，应将第一层次的内部控制外部化，借助外部控制程序达到其特殊的控制效果；同时，根据内部控制与资本市场之间的密切关系，公司内部控制建设必须关注资本结构优化问题。对于我国公司制企业内部控制构建，应以内部控制框架为基础，具体从整体和单项分别设计内部控制制度。最后，本文提出我国公司制企业内部控制的完善应从两方面入手：一是由政府监管部门制止内部控制标准体系，二是对内部控制审计作出强制性的安排。